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2003 (11) TMI 205 - AT - Central ExciseExtract: .......g jurisdiction over Ankelshwar unit should have first taken action to withdraw the certificates. That having not been done, the Nandesari unit is entitled to the credit taken on the basis of the validly issued certificates. In this view of the matter we set aside the impugned orders and allow the appeals with consequential relief to the appellants.
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